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Auditing is one of the most important branches of accounting discipline. Auditing is the procedure in which an auditor examines the financial results that include balance sheet, cash flows, income/statement and other financial documents. The reason to do auditing is to ensure that the practices which a business can be followed are ethical. The responsibility of the auditors is to inspect business procedures and verify the financial accounts. Feel free to contact us us for A grade Accounting Assignment Help and Accounting Homework Help. It is also the duty of auditors to highlight the unlawful practices, penalize the businesses or companies and guide them about following the ethical practices. In the branch of auditing, there are two kinds of auditors such as internal auditor and external auditor. Internal auditors inspect the internal environment of the business; whereas the external auditors scrutinize the external environment of the business.